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Low Income Taxpayer Clinic Grant Program; Availability of 2011 Grant Application Package

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Internal Revenue Service (IRS), Treasury.




This document contains a Notice that the IRS has made available the grant application package and guidelines (Publication 3319) for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant for the 2011 grant cycle (the 2011 grant cycle runs January 1, 2011, through December 31, 2011).

The IRS accepts applications from any organization that meets the basic eligibility criteria, regardless of the geographic location in which the clinic services are being provided. To better identify areas most in need of LITC services, the Program Office has completed an evaluation of areas serviced. Based on the findings of this assessment, for the 2011 grant cycle, the LITC Program Office is particularly interested in organizations that meet at least one of the following criteria: (1) Organizations currently receiving a grant for the 2010 grant cycle, or (2) organizations servicing the following counties (whether or not they are receiving a grant for the 2010 grant cycle):

Target Counties for New Clinic Applications

CAEl DoradoMIBarryPACarbon
San BernardinoGuilfordNorthampton
San JoaquinJohnsonWyoming

We also encourage existing clinics to consider expanding their services to cover these counties, where possible.

The IRS is currently funding at least one clinic in each State, the District of Columbia and Puerto Rico; however, not all clinics offer both controversy services and outreach and education services to taxpayers who speak English as a second language (ESL). An overriding goal of the IRS is to provide both types of services in each State, the District of Columbia and Puerto Rico. To that end, we are also interested in accepting applications from organizations in target States that currently lack either controversy or ESL services. The chart below lists the States that are currently lacking and which type of service is needed:

Additional Target States by Clinic Type


Notwithstanding the criteria detailed above, all applications for clinics from all areas will receive serious consideration. Note, however, that applications submitted for clinics situated outside the U.S. counties noted in the table above should detail how they will serve eligible taxpayers in the noted counties.

The application period shall run from May 28, 2010, through July 16, 2010.

The IRS will award a total of up to $6,000,000 (unless otherwise provided by specific Congressional appropriation) to qualifying organizations, subject to the limitations of Internal Revenue Code section 7526, for matching grants. A qualifying organization may receive a matching grant of up to $100,000 per year. Qualifying organizations that provide representation for free or for a nominal fee to low income taxpayers involved in tax controversies with the IRS or that provide education on taxpayer rights and responsibilities to taxpayers for whom English is a second language can apply for a grant for the 2011 grant cycle. Examples of qualifying organizations include: (1) Clinical programs at accredited law, business or accounting schools, whose students represent low income taxpayers in tax controversies with the IRS, and (2) Start Printed Page 30109organizations exempt from tax under I.R.C. § 501(a) which represent low income taxpayers in tax controversies with the IRS or refer those taxpayers to qualified representatives.


Grant applications for the 2011 grant cycle must be electronically filed, postmarked, sent by private delivery service or hand-delivered to the LITC Program Office in Washington, DC by July 16, 2010.


Send completed grant applications to: Internal Revenue Service, Taxpayer Advocate Service, LITC Grant Program Administration Office, TA: LITC, 1111 Constitution Avenue, NW., Room 1034, Washington, DC 20224. Copies of the 2011 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2010), can be downloaded from the IRS Internet site at​advocate or ordered by calling the IRS Distribution Center toll-free at 1-800-829-3676. Applicants filing electronically should do so through the Federal Grants Web site at For applicants applying via the Federal Grants Web site, the Funding Number is TREAS-GRANTS-052011-001.

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The LITC Program Office at (202) 622-4711 (not a toll-free number) or by e-mail at

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Section 7526 of the Internal Revenue Code authorizes the IRS, subject to the availability of appropriated funds, to award organizations matching grants of up to $100,000 per year for the development, expansion, or continuation of qualified low income taxpayer clinics. Section 7526 authorizes the IRS to provide grants to qualified organizations that represent low income taxpayers in controversies with the IRS or inform individuals for whom English is a second language of their taxpayer rights and responsibilities. The IRS may award grants to qualifying organizations to fund one-year, two-year or three-year project periods. Grant funds may be awarded for start-up expenditures incurred by new clinics during the grant cycle.

The 2011 Grant Application Package and Guidelines, Publication 3319 (Rev. 5-2010), outlines requirements for the operation of a qualifying LITC program and provides instructions on how to apply for a grant.

The costs of preparing and submitting an application are the responsibility of each applicant. Each application will be given due consideration and the LITC Program Office will notify each applicant whether they are awarded a grant, no later than November 26, 2010.

Selection Consideration

Applications that pass the eligibility screening process will be numerically ranked based on the information contained in their proposed program plan.

The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs are independently funded and separate from the LITC Program. Organizations currently participating in the VITA or TCE Programs may be eligible to apply for a LITC grant if they meet the criteria and qualifications outlined in the 2011 Grant Application Package and Guidelines, Publication 3319 (Rev. 5-2010). Organizations that seek to operate VITA and LITC Programs, or TCE and LITC Programs, must maintain separate and distinct programs even if co-located to ensure proper cost allocation for LITC grant funds and adherence to the rules and regulations of the VITA, TCE and LITC Programs, as appropriate.


Interested parties are encouraged to provide comments on the IRS's administration of the grant program on an ongoing basis. Comments may be sent to Internal Revenue Service, Taxpayer Advocate Service, Attn: Deborah L. Jones, LITC Program Office, TA: LITC, 1111 Constitution Avenue, NW., Room 1034, Washington, DC 20224.

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Nina E. Olson,

National Taxpayer Advocate, Internal Revenue Service.

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[FR Doc. 2010-12848 Filed 5-27-10; 8:45 am]